3178

LAWS OF MARYLAND

Ch. 828

the time of acquisition[. The Department may require the
applicant for titling to submit satisfactory proof that he owned
the vessel prior to June 1, 1965.]; OR

(II) A DOCUMENTED VESSEL THAT IS PURCHASED OR
ACQUIRED PRIOR TO COMING INTO THIS STATE BY A NONRESIDENT OF THIS
STATE AND:

1. REMAINS IN THIS STATE FOR NOT MORE
THAN 100 DAYS; OR

2. REMAINS IN THIS STATE FOR MORE THAN
100 DAYS SOLELY FOR STORAGE, MAINTENANCE, OR REPAIR, OR IS UNDER
A WORK ORDER.

(3) THE DEPARTMENT MAY REQUIRE THE APPLICANT FOR

TITLING UNDER SUBPARAGRAPH (I) OF PARAGRAPH (2) OF THIS

SUBSECTION TO SUBMIT SATISFACTORY PROOF THAT HE OWNED THE VESSEL
PRIOR TO JUNE 1, 1965.

(D) IF THE TAX IS NOT COLLECTED BY A LICENSED DEALER
PURSUANT TO § 8-716.1, THE OWNER, WHETHER OR NOT APPLYING FOR THE
ISSUANCE OF A TITLE, SHALL REMIT THE TAX DIRECTLY TO THE
DEPARTMENT WITHIN 30 DAYS OF THE DATE OF SALE OR IN THE CASE OF A
VESSEL PURCHASED OUTSIDE THIS STATE WITHIN 30 DAYS OF THE DATE
UPON WHICH THE POSSESSION WITHIN THIS STATE BECAME SUBJECT TO THE
TAX.

[(c)] (E) A person is not required to pay the tax provided
for in subsection [(b)] (C) [to obtain a certificate of title]
resulting from:

(1)  A transfer between members of the immediate
family as determined by Department [rules and] regulations;

(2)  A transfer [between] TO A licensed [dealers in]
DEALER OF A [vessels] VESSEL for resale[;], RENTAL, OR LEASE
PURPOSES;

(3)   [Sale or transfer of a vessel or boat not
required to be titled under this subtitle;]

[(4)] Purchase of a vessel by the State or any
political subdivision; or

[(5)] (4) Purchase of a vessel by an eleemosynary
organization which the Secretary has approved.

(5)  THE PURCHASE WITHIN THIS STATE OF A VESSEL IF THE
OWNER PAID OR INCURRED A LIABILITY FOR THE MARYLAND RETAIL SALES
TAX ON THE VESSEL PRIOR TO JULY 1, 1986.

(6)  THE POSSESSION WITHIN THIS STATE OF A VESSEL
WHICH WAS PURCHASED OUTSIDE THIS STATE IF THE OWNER PAID OR